Conventionally, a silicon carbide ingot has been cut using a wire saw according to a loose abrasive grain method. For example, Japanese Patent Laying-Open No. 2010-23208 discloses a method of cutting a workpiece using slurry including GC grains. On the other hand, in recent years, a silicon carbide ingot has been also cut using a wire saw according to a fixed abrasive grain method. Accordingly, as compared with a case where the loose abrasive grain method is employed, cost can be significantly reduced in the step of cutting a silicon carbide ingot.